Sales and Use Tax Annotations

Annotation 557.0330

557.0330Loading and Handling Charges. A retailer of coal makes a separate charge for "loading and handling". The charge is for transporting the coal from the coal pit to rail cars. A separate bill for freight is issued by the carrier. The loading and handling charges are taxable as services that are part of the sale pursuant to section 6011(b)(1). 3/13/81.